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Taxes and Taxation
Reference:
Gajiev A.A., Magometsherifova A.M., Sultanov G.S.
On the indicators of tax system evaluation
and the role of banks in regulating
tax payments
// Taxes and Taxation.
2013. ¹ 5.
P. 364-368.
URL: https://en.nbpublish.com/library_read_article.php?id=62933
Gajiev A.A., Magometsherifova A.M., Sultanov G.S. On the indicators of tax system evaluation and the role of banks in regulating tax paymentsAbstract: The article examines the issues affecting the evaluation of tax system and the role of banks in tax payment regulation. The author also analyzes the percentage of tax payments controlled by the Federal tax service in relation to gross domestic product. Commercial banks have a special role in this important aspect of the economy – they possess public and legal responsibilities in the sphere of tax-payment. The banks are liable for failure to perform, or improper fulfillment of their responsibilities, according to the Tax code of Russian Federation. Keywords: Taxes and taxation, bank, payments, indicators, evaluation, system, budget, tax-payer, tax, burden
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References
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